Annexes: Part III

The group under study comprised active taxpayers in the CEDE, non-CEDE and small business segments. Small businesses are defined in the VAT Act as those subject to the simple VAT and income tax regime. CEDE taxpayers, according to the legislation, are subject to more stringent control; they are next in importance to large taxpayers. Other taxpayers are non-CEDE – that is to say, not under CEDE control.

Related Subject(s): International Trade and Finance